1998 (1) TMI 156

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....spondent. [Order]. - The issue for decision in this appeal is eligibility to Modvat credit of the duty paid on goods described as "consumable tools". It was stated by the appellant that these consist of hand tools or machine tools to carry out functions such as drilling etc. The appellant took credit of duty paid on such goods and on an objection raised by the Superintendent reversed the cre....

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.... relies upon the decision of this Tribunal in Collector of Central Excise, Bolpur v. Durgapur Cement Works - 1997 (90) E.L.T. 197. 3. The departmental representative contends that the goods are tools and are commercially and technically known as such. Since the inputs in question cannot be processed without use of these they are not excluded. He further argued since tools are excluded from....

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....nto some other machines. Such goods are generally classifiable under Heading 8207.00 of the Tariff. It cannot be questioned that such goods cannot be used by themselves. A hacksaw blade cannot be by itself used efficiently to cut metal or any other substance unless it is fitted into the hacksaw. A bit cannot drill holes unless it is fitted into a drill or an awl. The exclusion clause contained in ....